Jasper Tax Preparers Sentenced to Prison for $15 Million Federal Fraud Scheme

Angel De La Rosa, 41, of Jasper operated a tax preparation business that submitted nearly 6,000 fraudulent federal returns and drained more than $10.5 million from the IRS. A federal judge sent him to prison for four years.

U.S. District Court Judge Richard L. Young sentenced De La Rosa to 48 months in federal prison on April 1, followed by two years of supervised release, and ordered him to pay $15,005,149.83 in restitution. His co-defendant, Yaimy Real, 34, of Louisville, received a three-year sentence and must repay $15,019,543.84. The U.S. Attorney's Office for the Southern District of Indiana prosecuted the case.

De La Rosa and Real ran De La Rosa Multiservices out of offices in Jasper and Louisville. Between January 2018 and July 2021, the pair filed approximately 5,892 fraudulent federal tax returns covering tax years 2017 through 2020, causing an estimated $10,577,612 in direct losses to the IRS. The restitution totals, which substantially exceed that figure, reflect interest, penalties, and other costs the court factored in at sentencing.

The scheme centered on the American Opportunity Tax Credit, a federal education credit worth up to $2,500 per eligible student annually for the first four years of post-secondary education. The AOTC's refundability made it the fraud vehicle of choice: up to 40 percent of the credit, as much as $1,000 per student, can be paid out as a cash refund even when a taxpayer owes nothing to the federal government. De La Rosa and Real exploited that feature by listing clients as attending institutions or programs that did not qualify under federal rules. To support the false claims, they fabricated enrollment verification letters and receipts designed to make it appear clients legitimately qualified for the credit.

IRS Criminal Investigation led the federal investigation into the operation. The agency, which carries a conviction rate exceeding 90 percent in cases it pursues, reported in its Fiscal Year 2025 Annual Report identifying $10.59 billion in financial crimes and referring 14 percent more cases to the Justice Department for prosecution than the prior year. De La Rosa and Real had previously pleaded guilty to conspiracy to commit wire fraud, aiding and assisting in the preparation of fraudulent tax returns, and filing false personal tax returns.

The consequences for clients of De La Rosa Multiservices could extend well beyond the prison sentences. Taxpayers whose returns improperly claimed the AOTC may face IRS demands to repay the credits with interest and accuracy penalties, and federal rules impose a 10-year ban on claiming the credit for anyone whose returns included fraudulent AOTC claims, even clients unaware their filings had been manipulated. Anyone who used De La Rosa Multiservices for tax years 2017 through 2020 should review their returns and, if necessary, consult the IRS or a licensed tax professional.